基于组合赋权法的城市更新项目审计风险评价研究

Research on Audit Risk Assessment of Urban Renewal Projects Based on Combined Weighting Method

摘要: 为提高城市更新项目审计质量，降低审计风险，保证审计结论的准确性，本文构建了基于组合赋权–TOPSIS法的城市更新项目审计风险评价模型。针对城市更新项目参与主体多、管理链条长等特点，建立了涵盖4个一级指标及24个二级指标的评价体系，运用主客观赋权方法确定指标组合权重，将组合权重与TOPSIS法结合分析项目审计风险等级。结果表明，该项目审计风险评价结果为“中等风险”，并针对评价结果提出合理性建议，为审计质量提升和风险防控提供科学依据。

Abstract: In order to improve the audit quality of urban renewal projects, reduce audit risks, and ensure the accuracy of audit conclusions, this paper constructs an audit risk assessment model for urban renewal projects based on the combined weighting-TOPSIS method. In view of the characteristics of urban renewal projects such as many participating entities and long management chains, an evaluation system covering 4 first-level indicators and 24 second-level indicators was established. The subjective and objective weighting methods were used to determine the combination weight of the indicators, and the combination weight was combined with the TOPSIS method to analyze the project audit risk level. The results show that the audit risk evaluation result of this project is “medium risk”, and reasonable suggestions are made based on the evaluation results, providing a scientific basis for audit quality improvement and risk prevention and control.